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TMI Blog2015 (5) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 33AB notwithstanding the fact that for the purpose of blending, some small amount was purchased from outside. It appears that the purchased amount is very trifling in comparison to the amount grown by the assessee and thus, it is not a case where it can be alleged that the purpose of maintenance of the garden by growing insignificant amount of tea in comparison to the final product is only a device to get the benefit of the section. In the case before us, assesse submitted that the quantity purchased from outside is 11%. By using the expression ‘trifling’ what did the Division Bench mean is not very clear to us but 11% is also in a sense nominal compared to balance 89% which was admittedly grown and manufactured by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured by the appellant for the purpose of export as made by the Commissioner of Income Tax without considering and/or dealing with the appellant s contentions in that behalf and as highlighted in the appellant s letter dated March 12, 2003 filed before the Commissioner of Income Tax ? iv) Whether in respect of one and the same activity the income can be subjected to two different provisions and treated as loss under one and profit under the other ? Mr.Khaitan, learned Senior Advocate appearing for the appellant/assessee submitted that the question nos. (i) and (ii) are already covered by a judgement of this Court in the case of Goodricke Group Ltd. v. Commissioner of Income-tax (No.1) reported in (2011) 338 ITR 97 wherein the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore us, Mr.Khaitan submitted that the quantity purchased from outside is 11%. By using the expression trifling what did the Division Bench mean is not very clear to us but 11% is also in a sense nominal compared to balance 89% which was admittedly grown and manufactured by the assessee himself. The added difficulty is that in the event we dissent from the judgement for which no proper reason had been advanced before us the matter has to be referred to a larger Bench. That exercise, being necessary, may be resorted to in an appropriate case. The question nos. (i) and (ii) are answered in the negative in favour of the assessee and question nos. (iii) and (iv) need not be answered. The appeal is, thus, allowed. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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